Amendment to Income Tax Act Section 142(2C) on "suo motu" Special Audit Authority Effective from April 1, 2008. https://www.taxtmi.com/highlights?id=34470 Special audit - Power of the AO - the amendment whereby the word "suo motu" were inserted in sub section (2C) of Section 142 was to be applicable with effect from 1st April, 2008 only, the amendment cannot be said to be clarificatory or retrospective in nature. - HC en-us Fri, 21 Apr 2017 07:55:02 +0530 Fri, 21 Apr 2017 07:55:31 +0530 TaxTMI RSS Generator Amendment to Income Tax Act Section 142(2C) on "suo motu" Special Audit Authority Effective from April 1, 2008. https://www.taxtmi.com/highlights?id=34470 Special audit - Power of the AO - the amendment whereby the word "suo motu" were inserted in sub section (2C) of Section 142 was to be applicable with effect from 1st April, 2008 only, the amendment cannot be said to be clarificatory or retrospective in nature. - HC Highlights Income Tax Fri, 21 Apr 2017 07:55:02 +0530 https://www.taxtmi.com/highlights?id=34470